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A pharmacy owner inquired whether transferring her business to her children (who must sell it within 24 months due to sector regulations) is exempt from VAT. The DGT ruled that the transaction is not subject to VAT if it is transferred as an autonomous economic unit.
Cuestión planteada Aplicabilidad, en la transmisión que hagan los herederos o donatarios del negocio de farmacia a un tercero, del supuesto de no sujeción al Impuesto sobre el Valor Añadido del artículo 7.1º de la Ley 37/1992. Aplicabilidad de dicho supuesto si no se transmite el local, sino que se arrienda al adquirente, y duración mínima del contrato de arrendamiento en ese caso.
La transmisión de un conjunto de elementos que constituyen una unidad económica autónoma capaz de desarrollar una actividad profesional no está sujeta al IVA. En este caso, la transmisión de la farmacia a los hijos, ya sea por donación o mortis causa, no está sujeta al impuesto siempre que se mantenga la afectación del patrimonio a la actividad. Asimismo, la posterior transmisión que deban realizar los hijos en el plazo de 24 meses también podrá beneficiarse de la no sujeción si se cumplen los requisitos de unidad económica.
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